Basic Accounting

Question

其實咩叫做basic accounting呢
係咪即係book keeping 呀... 請教下我....
仲有如果要識做payroll
係咪要讀過accounts呢....如未讀過..做得來嗎......

哦...原來咁分既
因為我來緊份工要做payroll,但我未做過,所以有d擔心,原來唔識都得,咁我都安心d~

同埋我見有d工要識basic a/c,但我又唔知係咩來..but in fact i dunno bookkeeping, i forget for long time....=,=

you are so smart, thank you!

Answer 1

版大，其實accounting有分Basic accounting , advanced accounting ..
簡單咁講
basic accounting就好似你讀中四所學的會計
只會教你點樣入數

比如，T-account
開Profit & Loss account
Balcnes sheet

好深入的會計就唔會講

係咪即係book keeping
差不多

仲有如果要識做payroll
係咪要讀過accounts呢.
payroll只是入工

其實你意思是什麼?
是開journal ?
DR, CR?

還是只是簡簡地計你每月出人工

如果只是計你每月出人工，根本不用讀會計

如果你要做entry
都好簡單
dr payroll
cr bank

因為payroll是一個expenses
bank要給錢出去

如果你要開一個payroll，話那d人出薪，那d人返工幾多日，都是寫返出來

另外，說一說，advanced accounting
商級會計

高級會計就是學accounting standard

比如
HKAS 31 'Interests in Joint Ventures
學這d的定義
咩是equity method?
點入數?
幾時要入數...